Homestead Exemption


What is the Homestead Exemption?

In 1970 Ohio voters approved a constitutional amendment creating the Homestead exemption program. This reduction was for the benefit of homeowners over 65 years of age or permanently and totally disabled. There were income limits. In 2007 the General Assembly passed legislation that abolished the income test. Anyone meeting the age or disability requirement could apply regardless of income.

Beginning in tax year 2014 (payable 2015) the means/income restrictions have been reinstated to be more like the original amendment. All homeowners who qualify for the Homestead exemption will have a $25,000 property tax exemption on the market value of their home. The amount of savings will vary from community to community based on local tax rates.



Who qualifies for the new Homestead Exemption?

Any Ohio resident homeowner who meets the following requirements:

  • Is at least 65 years old or will reach age 65 during 2014 or is certified permanently and totally disabled as of January 1, 2014;
  • Lived in their primary residence January 1, 2014;
  • Is the surviving spouse of a qualified homeowner and was at least 59 years old on the date of their spouse's death;
  • The income of the applicant and spouse does not exceed $30,500 as determined by the Ohio Adjusted Gross Income. Manufactured homeowners may also qualify.




What if the homeowner is already on the Homestead Exemption Program?

Homeowners currently receiving the Homestead Exemption do not need to file a new application. They will automatically receive the new Homestead Exemption for the next year if they otherwise qualify. EXISTING HOMESTEAD RECIPIENTS WILL CONTINUE TO RECEIVE THE CREDIT WITHOUT BEING SUBJECT TO THIS MEANS/INCOME TEST.



Where and when does someone apply?

Applications must be received in the County Auditor's Office, 119 Governor Foraker Place, PO Box 822, Hillsboro, OH 45133 no later than June 2, 2014.




For any questions concerning eligibility or to receive an application, please call the Highland County Auditor's Office at 393-1915.